Supply chain management has attracted business interest in recent years. This interest is also driven by the development and spread of e-commerce technology. Because e-commerce is a relatively new phenomenon in business, little research has been done on its impact on supply chain relationships. E-commerce allows supply chain management to make collective decisions considering the interests of relationships with diverse and often competitive trading partners. The e-commerce environment is difficult to predict due to the vast availability of information and changing market dynamics. Management can deal with uncertainty more effectively when focusing on administrative partnerships as part of their corporate strategy. This quantitative and qualitative study with e-commerce businesspeople aims to: 1) highlight the strategic and tactical importance of supply chain assessment in e-commerce; and 2) describe future research opportunities in this new multidisciplinary approach.

Over the last two decades, the global financial landscape has changed dramatically, including the corporate and political climates, the creation of more market-based economies, and rapid technological advancements. Micro, Small, and Medium Enterprises (MSMEs) is one form of market-based economies created with the most significant business opportunities and very important socially and economically in developing countries for many reasons. However, MSMEs face significant difficulty related to financial reporting standards to evaluate the achievement of business activities. Most MSMEs use a simple form for financial reporting, such as by calculating the difference between inflow and outflow from their business activities. Also, numerous previous studies that focus on Financial Accounting Standards in Indonesia are still limited. Thus, the present study investigates the factors that influence the implementation of Financial Accounting Standards (FAS) of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. This quantitative study uses cross-sectional data collected by distributing 200 questionnaires to MSMEs actors that spread North Aceh Regency, namely Lhokseumawe city and Bireuen regency. The data are analyzed using descriptive statistics (e.g., frequency, percentage, mean, standard deviation) and inferential statistic (multiple linear regression) analyses. The study indicated that Perception, Education, Socialization and Incentive factors had significant positive effects on implementing Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. In conclusion, this study has successfully investigated the factors that influence the implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province.

In recent years, technology adoption in Indonesia has begun to use advances in artificial intelligence (AI) to improve services. This change has had a significant impact on several institutions. This article provides an overview of the many institutions in Indonesia that are leveraging AI. A comprehensive review of 35 papers from the Scopus database was used to develop our methodology. Education, health care, ICT, licensing, transportation, and economic services are all well-represented in the existing literature, which puts AI into practice in various disciplines. We provide a framework for organizing governance research that identifies gaps in the existing literature and suggests future directions for research utilizing technology.